State v. American Bankers Insurance Co.
South Dakota Supreme Court
1Opinion of the Court
WOLLMAN, Justice.
This is an appeal from a final judgment entered by the trial court granting summary judgment in favor of the state ordering American Bankers Insurance Company *611(American Bankers) to pay insurance premium taxes. We reverse and remand with directions to dismiss the state’s complaint.
The facts here are generally undisputed.
American Bankers, a Texas based corporation, has never been licensed to transact business in South Dakota. It owns and has in force insurance policies on South Dakota residents.
Prior to September 1, 1981, Mid-America Insurance Company, located in Dubuque, Iowa,…
2Cases cited24 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Burger King Corp. v. RudzewiczSupreme Court of the United States · 1985
- World-Wide Volkswagen Corp. v. WoodsonSupreme Court of the United States · 1980
- Hanson v. DencklaSupreme Court of the United States · 1958
- McGee v. International Life InsuranceSupreme Court of the United States · 1957
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3Cited by15 opinions
- Donald Bruce Sondergard v. Miles, Inc.Court of Appeals for the Eighth Circuit · 1993
- Opp v. NieuwsmaSouth Dakota Supreme Court · 1990
- Combs v. STP Nuclear Operating Co., Texas Court of Appeals, 3rd District (Austin)2007
- Gallagher v. Motors Ins. Corp.Supreme Court of Florida · 1992
- Frankenfeld v. Crompton Corp.South Dakota Supreme Court · 2005
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